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2004 (10) TMI 177 - CESTAT, BANGALOREExtract: .......neutrality and, therefore, in terms of the Apex Court judgment rendered in the case of T.N. Dadha Pharmaceuticals v. CCE, Madras (cited supra), the appellants cannot be alleged to have held an intention to evade duty. The demands are also barred by time. The appellants succeed in this appeal and the same is allowed with consequential relief if any.
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